Accepted by Raffi Indjejikian. We thank Raffi Indjejikian (editor) and two anonymous referees for their insightful feedback and guidance. We also acknowledge valuable comments from Jeffrey Callen, John Harry Evans III, Gus De Franco, Ole-Kristian Hope, Rong Huang, Wenli Huang, Joanna Ho, Surya Janakiraman, Ken Koga, Laura Yue Li, Michel Magnan, Dhananjay (DJ) Nanda, Gordon Richardson, Karen Sedatole, Jae Yong Shin, Ganesh Vaidyanathan, and workshop participants at the AAA Financial Accounting mid-year conference, CAAA conference, Global Management Accounting Research Symposium (GMARS), AAA annual meeting, AAA Management Accounting Section Conference, the Athens University of Economics and Business, University of California at Irvine, and the University of Illinois at Urbana-Champaign. Hai Lu acknowledges financial support from the Social Sciences and Humanities Research Council of Canada.
The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs*
Version of Record online: 21 OCT 2011
© 2011 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 29, Issue 1, pages 252–282, Spring 2012 (March)
How to Cite
CHEN, C. X., LU, H. and SOUGIANNIS, T. (2012), The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research, 29: 252–282. doi: 10.1111/j.1911-3846.2011.01094.x
- Issue online: 6 APR 2012
- Version of Record online: 21 OCT 2011
- Accepted manuscript online: 29 MAR 2011 09:48PM EST
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